There were no material finance lease agreements in 2015 (as was the case in 2014).

In 2015, impairment losses on Property, plant and equipment of €198 million were recognized. This included an impairment of €130 million relating to the disposal of Bulk Chemicals (see note 2 'Change in the scope of consolidation'). Furthermore this included a €19 million impairment of a DSM Dyneema tape production line in the US, primarily used for vehicle protection. At DSM Resins & Functional Materials an impairment of €15 million was taken relating to the factory in Stanley (USA) and €10 million to Property, plant and equipment of DSM-AGI (see also note 6 'Exceptional items').

In 2014, impairment losses on Property, plant and equipment of €312 million were recognized. This mainly related to the impairment of the CGU caprolactam of €291 million at DSM Fibre Intermediates. The impairment test for caprolactam is discussed in note 6 'Exceptional items'.